Disclosure of documents
Sometimes HMRC changes its mind after expressing its view to a taxpayer. But what if its original view represented an agreement? Rupert Shiers identifies practical points surrounding this issue from a recent tribunal decision
Michael Ripley says there is a ‘glaring lacuna’ for indirect tax appeals
Reasonable excuse: genuine belief
Duty fraud: validity of confiscation orders
Application for postponement of tax
Taxpayer’s negligence in completing a tax return
Existence of a compromise agreement
Billal Malik says tribunals are becoming stricter on time limits
Time-limits: were claims for repayment of ACT on foreign dividends time barred?